Charity Registration No. 1047981
Company Reglstratlon No. 03063465 (England and Wales)
Leeds Autism Services
Annual Report and Financial Statements
For The Year Ended 31 March 2025

Leeds Aullsm Services
Legal and Administrative Informatlon
Trustèes
Mr D Thomson
Mr I Cant
Mr E Britton
s Y Hussain
Ms S Caddy
Mr D Peterkin
Secretary
Mr D Thomson
Senlor Management Team
Peter Hughes
Tracie Jordan
Chief Executive Officer
Chief Finance Off icer
Charlty Number
1047981
Company Number
03063485
Princlpal and Regl8t8red Offlce
28 Grape Street
Hunslet
Leeds
LS10 1BX
Audltor
Brown Butler
28-32 St Paul'3 Street
Leeds
LS12JT
Bankers
Unity Trust Bank plc
4 Brindl8y Place
Birmingham
812HB
Lloyds Bank plc
3rd Floor
Citymark
150 Fcuntain Bridge
Edinburgh
EH3 9PE

Leeds Autlsm Services
Contents
Page
CEO'S statement
Chairman's statement
Trustees, report
4-14
Statement of Trustees, responslbilities
15
Independent auditor's report
16-18
Statement of financial 8Ctivities
19
Balance Sheet
20
Statement of cash flows
21
Notes to the financial statements
22-33

Leeds Autism Servic8s
CEO Statement
For the year ended 31 March 2025
The financial year 2024-25 has been a year of rebuilding and realignment following the aft8rm8th ofthe
pandemic and ongoing crises in the social car& sector and cost of living. We entered the year
immediately following a significant restructure which, although difficult on 8 personal level, has put the
organisation in a far stronger financial position. Much of the year has involved bedding in the new
structure. streamlining our processes and putting our energies into setting out our strategic goals which
will allow us to manoeuvre the organisation into a more foThvard-looking position.
Recruitment has been a major challenge since the end ofthe pandemic, so considerable work has gone
into making Leeds Autism Services an outstanding place to work. This has involved the introduction of
several employee wellbéing initiativas, improvements to our employee recognition scheme, and an
increased focus on developing our cultur8 of employae wellbeing and professional development
opportunities throughout the organisation. We have al80 made changes lo our recruitment, on-boarding
and induction processes lo make them more inclusive with a view to attracting and retaining a greater
proportion of autistic and neurodivergent employees, as well as increasing our lowest salaries to the
real living wage for the first time in our history, Although the social care sector continues lo face grave
challenges in terms of recruitment, we have Some d8gree of confidence that these measures will $8e a
signifiGanl improvement in our ability to recruit the highest quality support workers.
Through improving our ability to recruit, we plan to increase thé number of hours of support w8 provide
each we8k by opening new placements lo the people on our waiting list 8nd we aim to achieve our
target support hours within the next 24-38 months. In the current climate this would See us in a strong
positlon of growth, however we need lo remain cautlous 88 the pressures on the social care sector
show little 8ign of easing.
Over the last five years th8 landscape of 8ulism has changed considerably, perhaps most significantly
in lerms of the shift away from traditional clinical models lo the more empowering model of
neurodiversity. This. along with several other factors, has increased awareness, in turn accelerating the
already exponential growth of autism di89nosis', given the level of underr8presenl81ion In the diagnosis
of some groups, we do not expect Ihls trend to abate at any time soon. The increase in dlagnoslic rates
is also changing the demographic ofthe 8Uti81ic community., for ex8mple, a greater proportion of people
who are non-learning disabled are now being diagnosed, along with an Increasingly greater prcportion
ofwomen and girls.
However, despite the increase interest in autism end neurodiversily, the barri8rs which prevent many
autistic people from accessing the opportunities they need to liv8 fulfilled and equitable lives remain
very firmly in place. This means that we will remain commilled to growing and developing our training
and consultancy services to educate p8ople about what il really means to be autistic, and to teach
organisations and services how they can work towards 8chieving genuine equity for autistic and
neurodivergent people.
We recognise that the growing demand for specialist support is likèly to be unsuslainable under the
currenl social care model, so we alé fully committed to working with the Iccal authority, care providers,
public bodies and other partners across our region to develop creative and sustainable solutions which
put harm reduction and equity for the neurodivergent community at the heart of any future strategies
which are developed to ensure the n88ds of autistic people, and their loved ones, are well mel.
Chief Executive Officer
Dated..
2025

Leeds Autism Services
Chairman's Statement
For the year gnded 31 March 2025
The Trustees of the charity who also act as Directors of the company for th& purposes of the Companies
Act 2006 present their Annual Accounts for the period and 8r8 grateful for the continued effective and
resilient day to day management of the service provided by our Senior Manag8ment Team, supported
by our dedicat8d staff at all levels.
Chalrman's Statement for Annual Accounts 2024125
From a cost perspectlV8 the Care Sector continues to be som8whal volatile with demand neéds on an
individual basis, often not matching appropriate financial provision. As proviéers we are bound by
legislation to meel the staffing obligations of Ihe National Living Wage and absorb increases in
employer's National Insurance contributions from April 2025 onwards, both of which place us on the
back foot when assessing our current and future delivery costs. One of our key drivers is that of
recruitment of support work8r8 who are prepared lo stay with us for 8 considerable amount of time
following induction and lo altract the best candidates we hava increased our pay levels to at18ast those
of our immediate competitors and above where necessary. l often think that rather than just talking the
Care Sector up in the political sphere, recognition of ils tru8 value in the lives of those in greatest need
and the dedication of those who deliver it surely must be balanced with the financi81 wherewithal to do
so. Will that ever change7
The monthly Management Accounts for the end of the financial y6ar indicate a Irading surplus in Ihe
region of £190k which is greater than that predicted al the start of Ihe period, It is accepted that this
figure will probably be amended during the audit process, but il demonstrates that the action taken in
the previous year to restructure the middle management roles Wlthin the business together with
reasonable 8nd backdated fee increase awarded by Leeds Social Services have brought the éeliv8ry
of our core seNices to a sustainable financial position. Looking fO￿ard into the n8Xt year, our Senior
Managemenl Team have determined the level of paid support hours Ihat need lo be delivered to show
a surplus together with a further increasè in fee level and this has shown the requirement to Increase
support where appropriate which wlll be carefully managed to ally with staffing costs.
We are conscious of the ne8d to maintain our available c88h re8eNes at a level that can respond to
major fluctuations in market conditions and ability lo discharge our responsibilities as Trusteesldirectors
of the business. We h8ve a Board approved Reserves Policy in place which indicates the target levels
that are deemed to provide Ihe appropriate latitude and also cover the total cost obligations should in
future the charity need to cease trading. At the end of th8 subject financial year these resetwes stood
at around £600k of which during the period £150k was transferred into a higher interest earning bul
accessible b8nk account,
In conjunclion with our Senlor Management Team we have been investigating alternative avenues of
income stream to cover any potential gaps in paid support hours as our core setvice and these will
m8ke use of the highly specialised knowledge within our staff team in the n8urodivers8 sector in
reaching out lo local and national businesses and othér third party organisations lo assist them in
engaging with their staff. During this year we have been successful in recruiting staff from this sector
as a working example of how such Individuals can be incorporat8d into the workforce for the benefit of
both parties,
Our refurbishment plans for the Armley Centre have been progressed as fundraising revenue allows
and this has resulted in a new much larger and more appropriate kitchen being installed. Further
improvements to the common parts may be able to be brought foNard in du2 course,

Leèds Autlsm Services
Chalrman's Statement
For tho year ended 31 March 2025
The Board hav8 b8en active over the period in appointing new trusteesldirectors who have the relevant
experience and skills which will provid8 continuity of support to our Senior Management Team and
maintain the statutory responsibilities of it as stated in the requir8menls of both Companies House and
the Charity Commission. Further appointments may be made in the following fiscal period where it is
perceived that specialist knowledge could and should be brought on board to allow us to adopt the
future slra18gic direction of the Company to widen its impact on the market needs. Our
reputation gained over nearly 40 years of business and recognition of our level of service delivery with
our key providars gives the Board confidence that our current and future horizons ara stable and as
such we can continu& to discharge thè Public Benefit of the charity as required.
I Cant
Dated:
.2025

Leeds Autism Services
Trustees, Report (includlng Dlrectors, Report)
For tho year ended 31 March 2025
The Directors and Tru8tees present their report and audited financial statements for the year ended 31
March 2025.
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, Its TRUSTEES AND ADVISORS
Chafily name
Leeds Autism Services
Charity registration number
1047981
Company registration number
03083465
Reglstered offlce and prlnclpal op8ratlng address
28 Grape Street, Hunslet, Leeds LS10 1 BX
Trustees
The following Trustees have either served throughout or part of the year..
lain Cant
Chair
David Thomson
Treasurer
Edward Britton
Sarah Caddy
Yasmin Hussain
Daniel Peterkin (appointed 16 January 2025)
Company Secretary
David Thomson
Senlor Management Team
Peter Hugh6s
Tracie Jordan
Brooke Asquith
Chief Executive Officer
Chief FinanGe Officer
HR Manager
Audltors
Brown Butler
Chartered Accountants and Registered Auditors
Leigh House
28-32 St Paul's Street
Leeds LS13JT
Bankers
Unity Trusl Bank plc
Nine Brindley Place
Birmingham, B12HB
Lloyds Bank plc
3rd Floor, Citymark
150 FDunlain Bridge
Edinburgh EH3 9PE

Leeds Autism Servlces
Trustees, Report Ilncluding Directors, Report
For the year ended 31 March 2025
The Trustees are pleased to present their annual report together with the financial statements of the
charity for the year ended 31 March 2025, which are also prepared to meet the requirements for
Directors, report and financial statements for Companies Act purposes.
The financial statements have been prepared in accordance with the accounting polici8s set otjt in note
1 to the financial statements, and comply with the charity's Articles of Association, the Companies Act
2008 and 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland {FRS 102)° (èffectiv& 1 January 2019).
Ref8rence and Admlnlstrallve Datalls
The legal and administrative information page fomis part of thls report.
ObJecllve8 and aclivities
Our charilable objects 8nd mission:
The objects ofthe charity, as 8et oul in our Memorandum ofAssociation, are to meet the needs of adults
with autism through thé provision of ISL, vocational and community $upport 8ervices and to offer
provision in areas of training, education and employment opportunSlles or other appropriate means,
Our mission is to crea18 a more autism friendly society by promoting understanding and 8cceplance of
autistic pèople.
Our vision is lo see a society where 8u118tic people are accepted. respected and have equal access Io
opportunities,
The Trustees have paid due regard to guldance Issued by th6 Charity Commission in d6ciding what
activities the charily should undertake.
Our sorvices.. Vocatlonal and Communlty Serviceg
Leeds Autism S8ivices offer one-to-one support, person centered and tailor-made to meet the needs
of the individual. This can include leisure activities, help with health, learning new skills, help with
communication, emotional or practical support, help with behaviour probl8ms, getting out, accessing
outdoor and communily-bssed activities meeting people, life skills and a wide variety of skills training
and activities. Our services can b8 accessed Monday to Friday, from six hours per week to six hours
per day, five day3 per week.
Our 8ervlces: Independenl supported Ilvlng
Leeds Autism Services support one person in Independent Supported Living, providing help with
various needs lo enable them to retain independence in their own home.
Who Can beneflt from our services?
Leeds Autism Services are a charity dedicated to helping lo create a more autism fri&ndly society. We
have been helping autistic people reach their true potential for over 30 years.
Everyone we work with is unique, so our packages are designed to support people to identify and
achieve their life goals, whatever they may be! Our Vocational and Community Services IVACS)
operate five days a week, Monday to Friday. Everyone has a full assessm8nt before starting to us& our
services, in order for support to be individualised and person centred.

Leed8 Autism Services
Trustees, Report {Includlng Dlrectors. Report)
For Ihg year gndod 31 March 2025
We also promote autism acceptance, inclusion and equality, and b81i8ve that educalion and
understanding of autism is the key to creating a more autism friendly society. We work with families,
communities and businesses lo encourage a better understanding of aulism and can provide
information, advice, bespoke training and consultancy.
Most people using our Vocational and Community Services (VACS) are resident in L&eds,' a few are
funded out of area but within easy travellin9 di81ance,
During 2024125, 24.320h of our service usérs wérè femalé,. 1.350/0 non-binary transgender and 13.510/0
of our service users during 2023124 were from elhniclBAME minorities, The 2021 Census found Ihat
21 % of people living in L8eds were from an ethnic minority. Most ethnic minority groups are still
underrepresented in tems of aulism diagnosls.
Access to service l)y Gender
80.00
60.00
s,00
40,00
- LLLkLLLLLL
30.00
20.00
10.00
• M¥J * FGiits • Ethnic niwioiity
The illustration 8bove would seem to confirm the trend of the increase in diagnosis for females and the
underr8pres6ntation of people from ethniclBAME minorities over the last ten years. Althou9h there has
seen a steady increase in females accessing the seNlce {with the exception of 2018119} it is perhaps
not quite representative of the increase in diagnosis in f8males as discussed in last year's report, the
S8me reascns for barriers to accessing support remain,
In reviewing our aims and objectives. and in planning th8 expanslon of our services. the Trustees have
complied with the duty in section 17 of the Charities Act 2011, to have due regard to public benefit
guidance published by tha Commission. By providing high qualily service5 for adults with autism, we
help those individuals live fulfilling lives within thé community. The benefit is not just to our client group
and their families, bul also to the community as a whole.
Voluntears
During the period, we hosted a total of four volunteers., two of these were Occupational Heath studénts
who halped design a system to improve goal selting and outcome measurements which has been used
and di8serninated to our employees on training é8yS,' It has been very beneficial with plans being added
as placements are reviewed.
Both our service user volunteers have been busy throughout the year, assistin9 in the recruitment and
selection process and using their own lived experiences to help deliver talks and provide training to
schoo18 and organisations to protnote acceptance, underslanding and practical help.

Leeds Autlsm Services
Trustees, Report Ilncludlng Director5, Report)
For the year ended 31 March 2025
Achlevements and performance
Followin9 the restructure and subsequent redundances made at the end ofthe previous year, the period
has been one of Yindino our feet, as staff settle into new rol&s and reduced hours. Although not without
challenges, our dedicated staff leam have been very supportive of th8 changes and continu8 to work
hard lo ensure consistent high standards of support., ongoing enhancements to our SharePoint system
and the use of Al contribLtting lo more efficient ways of working.
In November of 2024 we undertook a review of staff pay as it was becoming clear that paying the
national living wage was below what our market competitors were p8ying. The increase to the real living
wag8, along with a more streamlined recruitment procedure and increased developm8nt opportunities
for staff, have not only seen an increase in applications but also in the number of application8 for full-
lime po8ltions.
As a commitment to growing, retaining and réwarding the staff team, opportunities ar8 provided for staff
lo b8come Mental Health First Aiders, Trainers, Communications champions and a Staff Engagement
Team of employees to bring forward ideas for r&ward and recognition.
Having signed the L8eds Mind 'Mindful Employer Charter 'the previous year, we were thrilled to win
Mlndful Employer of Ihe quarter in December 2024.
In June 2024, we hosted the annual 'Aulisticon', a free event which aims to educate, enlighten and
share what it r8ally means to b8 autistic. Amongst the feedback on the day "I love how the event was
autism led, rather than neurotypical led with autistic people on the sidelines" This year's event was
partly funded through donations made lo Leeds Autism Services, we are looking lo secure enough
funding to cover Ihe cost of the entire event for 2025.
We were successful in obtaining a grant, and along wilh prcceeds from donatlons and fundraising have
had a new life skills kitchen fitted on the ground floor at our New Mabgate base. The new kitchen has
provided a much more inclusive opportunity for our serwice users, some of whom prevlously had
difficulties accéssing our two other life Skills kitchens, both located on the flrst floor of our bases.
Our VACS seryice was re-accredited by the National Autistic Society this year, achieving specialist
provider accreditation status. Accreditation is an autism-8pecific quality assurance progremme for
organisalions providing Services to autistic people.
Some of our amazing service users. staff and supporters have beèn busy undertaking different events
and aclivities to raise funds for the charity,
Vocatlonal and Community Servlc88
The end of December saw a shift in the ratio of full-time and part-time applications and appointments,
full tlme now tipping the balance. This trend has continued along with plans to introduce an
apprenticeship scheme.
The d@cision not to replace all service user support hours created by individuals who no longer needed
or required our seNices, resulted in 8 reduction of 100 support hours per week. To replace these hours
would have placed too much pressure on an already stretched Rola and staff team. Only new
individuals have received placements this year. More new p18cements are planned for the year ahead
with people having been assessed ready to start at the beginning of the new financial year.
Despite all tha challenges, the st8ff team have remained positiv8 Ihroughoul, their focus on assisting
service users achieve meaningful goals and outcomes.
Staff with an artistic flair attended kiln training to re-introduce pottery sessions which had
stopped some months ago when the only remaining staff with experienca left. Individuals we
support are once again creating imaginative and inspired pieces ofart with the medium of clay.

Leeds Autlsm Servicès
Trustees, Report {including Directorn, Report)
For the year ended 31 March 2025
Vocational and Communlty Servlces {continu8d
An individual mov8d into assisled living, has adjusled well and has been keen to Gheck out all
the local facilities
Another individual who has really struggled to engage since COVID, has made real pr￿resS
visiting bases, playing games and interacting, enjoying community activities such as bowling
and going to th8 cinema, walks lo the park and baking in th& new lrfe skills kitchen. He's even
attended a dental appointment and was still smiling at the end of iti
Showing real Émpathy to others, caring about a homeless gentleman and his dog on a trip lo
town made sure he and his dog, one service user, got some food and something to drlnk
An individual is learning Makaton which helps him to achieve hi8 goals of iéentifying and
communication his emotions, developing his confidence with life skills such as cooking and
baking and be included in a joint activity with another service user Such as bowling.
One indivldual who has undergone some huge life changes overthe last couple ofyears moved
out of the family home Snto ind8pendent living during the year, a r8al accomplishment for him
helped by the f8cI he still has lots of vlslls from and visits lo his family.
ISL
Th8 individual supported in our ISL service, has had a busy year with lols of accomplishments and
firsts. They worked hard throughout the year on budgeting skills and have remained consistent in their
shopping habits throughout. They have taken up more 8clivilies including baking and bike riding and
have been getting out and about much more, enjoying trips lo the pub and tryin9 new walks.
De8Plte two long standing members of staff leaving the ISL Service, the Indlvidual has flourished,
Thèy have also been working on their faar of dogs and despite not wanting to go anywhere near them
initially. have even taken a dog on a short walk, a real achi8vemenl for this individual.
The search for an alternative accommodation-based service continues as thé individual no longer
r8quires such a high level of support.
Tralnlng and Consultancy
Due to workloads, the application for accredilalion of our training had to be put on hold this year,.
however, as the reputation of tha expertise of the organisalion grows, so does the demand for our
training and consultancy services,
Our 'Autism Understanding.. Autism, Neurodiversity & Mental Health, and 'Autism Awareness,
workshops were delivered to agencies including;
Touchstone
Middleton Park Equestrian Centre
The Big Word Group
Magpies
Leeds Mind
LeedslBradford Airport

Leeds Autlsm Servlcas
Tru8tees' Report (including Directors, Report
For the year ended 31 March 2025
Tralnlng and Consultancy (contlnued)
Positive feedback from the sessions and workshops, tutored by seNice user volunteers and CEO,
resulted in repeat business from most of the above organisalions, Among the feedback..
Hearing about X lived experience of autism was incredibly helpful and insightful
He8ring 8bout X. Personal experiences and thoughts were incredibly interesting. I found both
lutors to both be incredibly knowledgeable and friendly, the session was very engaging
SLtggestions for improvement included=
Potentially a slightly faster pace at limes. although th8 value of a slow&r pace is having
opportunity to reflect and ask questions
More time lo discuss group feedback or ideas
Feedback gathered from sessions and workshops, is gathered and used to improve future service
delivery
Partnershlp and Davelopment
Our general approach is to raise funds ourselves and not lo use third parties. We u88 techniques that
are ethical, legal, do not Inconvenience the public, and are not detrimental to our good name or standing
in the local community. We do not use general solicitation techniques by telephone or door- l￿doOr,
snd all fundraising activitie8 undertaken follow the Fundraising Regulators Code of Fundraising
Practice. We have recaived no complaints about fundrai91ng during Ihe year.
Thanks to the Referral and Assessment Manager and members of the Admin and Management team,
the annual Leeds Aulism Show (previously coordinated by the Partnershlp and Development Officer),
still went ahead,, Autisticon took place in June at thé Leeds Playhouse. The venue, part of the 'Ramps
on the Moon, consortium making theatre accessible for all people, was the perfect choice due to its
attenlion lo accessibility. central location, and good public transport links. The annual event is erganised
by a steefing group led by Leeds Autism Services, is fre& and aims to educate, enlighten and share
what it really means to be aulislic. This year's event hosted guest speaker8, information stalls and
activities, 88 well as performances and athorks cre8led by auli81ic people.
A virtual video tour was filmed prior to the event, fe8turlng onè of our service user volunteers. He
explained the layout of the building and facilities to provide as much preparation and planning lo help
alleviate any anxieties people may have had about attending.
A total of 30 stslls, bringing together organis81ions in Leeds providing support for autistic people,
families and carers, included advice and support on a diverse range of areas including mental health,
housing, employment, support services for autistic adults, young people and children, education and
advocacy.
Hosted by one of our $8rvice user volunteers, most of the speakers were themselves 8Utistic and
delivered talks on'Aulistic burn-out, Sleep difficulties and how to overcome them" Experiences of being
autistic and finding employment Autism and Menlal Heelth Experiences as an autistic transgender
man,. Our own CEO spoke about the'links between autistic sensory proce8sing and communication,.
Performances included poetry by an autistic poet, who also acted as official photographer throughout
the day, and autistic choreographer and dancer who performed his own routines.
The event included a digital art exhibition featuring photography, sculptures, paintings, collages, pencil
drawings and more by aLJtislic artists. which were displayed on two large screens via rotating slideshows
in the main hall of the event. There were also iPads available for people to scroll through the exhibits
at their own leisure away from the Crowds,

Leeds Autism Services
Trustees, Report (Includlng Dlrectors, Raport)
For the year ended 31 March 2025
Partnershlp and Development cont.
The views from people attending the event were gathered and feedback will be used to make
improvements to next year's Autisicon.
Managers and staff have attended 8vents such as 'lnternational day of disabled people. on 3rd
Decembèr 2024, hosting an information stall and h81ping out with a sensory spac8.
Dec8mb8r 19th proved to be a very busy day with the annual Leeds Autism Services market stall and a
variety show put on by service users, Some managed to attend and help at both, others chose to eltend
just one of the ev8nts' both certainly served to get P8ople into the spirit of the season.
Cycling is a popular activity for quite a few or our seNice u$èrs and we attended a 'Gel Cycling, event
in York on 241h February 2025.
Funds from don8tions and fundraising provided a minibus hlre to facilitate a trip to the Seaside in June
2024. A day on the beach, paddling in the sea. trips to the amusements and ice creams were the order
of the day. It was such a success there are plans for a group trip to b8 an annual event.
The installation of a life skllls kitchen on the Ground floor of our Mabgate base, has provided a more
accessible space and opportunity for those previously unable lo access kitchen facilities, both located
on the first floor of our bases. It's a bright and airy space and has helped encourage more service users
to access its facilities and improve their cooking and baking skills.
Supporters h8ve been most generous, raising funds and making donatlons. In September 2024, 8
supporter who has worked with Leeds Aulism SeNices for many years, undertook the Great North Run
with his brother raising £377.60.
staff and seNice users also got in on th& action taking on bike ride challenges along the Leed8 Liverpool
canal, and fundraising walks.
Many other supporters have raised funds and made regular donations to our charity.. our thanks go to
them for their support and generosity.
Support ServlGe$
Support service staff are a crucial part in supporting the core function ofthg organisation. HR, Finance,
Procurement, Infrastructure, Training and many more functions are undertaken daily to allow
Management, and the staff team deliv8r a quality provision to those we support.
In November 2024, following a decision made by the Trusteés, an interesl-bearing bank accounl was
opened with some reserves being transferred into the account. The account has an instant access
facility for ease of transferring funds to tha main 8ccount at short notic8 Wlth no penalty attached.
The announcement by the Chancellor lo increase Employer National Insuranca contributions from
13.80/0 to 150/0 and lower the threshold from £10k to £5k will have a significant impact on finances and
the abilily lo grow our service., th8 resulting increase adds an additional 47./0 to our overall Nl bill,
The consequences of the increase in Nl will be passed on by our suppliers as they adjust their costs,
although we are yet to receive next year's rates from some, a 10¥0 contingency of our overall budget
expenditure will be added to try mitigating for these increased outlays.
The changes made at the end of last year have left the organisalion in a stronger position to manage
the increases as indicated in the figures for this year. We are, however, cognisant of the fact we cannot
rely on reserves and must increase our hours of support to continu6 to develop the service.
Following a pay review in November, 8 response to being uncompetitive in the recruitment market, we
increased Ihe salaries of support workers from the NLW1£11.44) lo the real living wage {£12,40>. To
Leeds Autlsm Servlces
10

Trustees, Report (includlng Dlrectors, Report)
For the year ended 31 March 2025
Support Servlces cont.
keep disparity between pay grades, Shift Leaders and some admin role salaries were also increased.
All other staff would not receive an increase until April 2025.
The increase in re81 living wage has a significant impact in maintaining workable differentials be￿een
roles, coupled with the increase to employers, national insurance payments will result in al le8St a 3°/0
increase in our overall salaries bill.
Staff attrition within th8 sector will a￿ays be difficult unless th8 care sector rèceives equitable
recognition for the valuable service it provides in temis of career d8velopmenl, career prcgression and
pay. Until then, as an organisation we 8re proactively offering career development, creating as many
in-house routes as possible and paying at least the re81 living wage within budgetary restrictions.
The departure of the HR Advisor in December 2024 provided the opportunity to mak8 8 change to the
HR T8am structure., Team managers are now much more involved in HR processes, as a result a HR
Administrator role was created and appointed as the result of an intern81 application. Support is
provided to the HR t&am by the Administration assistant, Finance Officer and Senior Support Officer
when necessary.
Recruitment and retention have been a focus throughout the period as we realise although pay is an
important factor, other Improvements could be made lo our proGesses.
A more value-based 8pproach has been adopted with the introduction of a 'values' task to 88slst with
shortlisting which provides addition81 infomialion about challenges inherenl to the role prior lo
interviews. A more accessible application is also in place to attract more divers& applicants, w8 have
increased numbers of Émployees with a disability and have reasonable adjustmanls in place to support
employees in the workpl8¢e.
Improvements to induction and training program8. including increased in-house training which also
helps in instilling the v81ues of the organisation from the oulsel of an individual's employment,
Increased staff development opportunities including beccming Trainers, Mental Hèalth Firgt Aider8,
Communications Champions, more involvement in decision making including staff voting for the new
mental h8alth and first aiders and the creation of an Engagemenl Team of employees to discuss
rewards and recognition. Slaff wellbeing meetings lak8 place proactively not just because of absenca.
The wellbeing hub is regularly updated with infcmation and resources, Menopause info, access to free
cognitive behaviour th8rapy courses, drug and alcohol support and additional costs of living resources,
a few examples of what can be found on ther8.
New policies introduced include Menopause Policy and Guidance and Transgender and Other Gender
Equality Policy,
As a Mindful Employer. we have been an active participant in the network attending events, being part
of a steering committee and were delighted wh8n our endeavours were recognised as Employer of the
Month for the December 2024 quarter.
The planned introduction of the rollout of the HR System did not18ke place as we realised it wa8 not Ihe
right system for our needs. Plans are now underway to introduce a more cost-effectlV8 Staff toolkit,
more suited to our requirements.
Plans for future perlods
The introduction on an apprenticeship scheme
Continue to develop the 'Engagement Team, and have Neurodiversity champions in place to
provide additional support to our neurodivergenl &mployees
Conlinue to improve financial working practices and utilisalion of SAGE

Leeds Autism Servlces
Trustees, Report (Includlng Directors, Report)
For thg yoar ended 31 March 2025
Plans for future perlods cont.
Import all relevant information to the staff HR toolkit and rollout to all Managers and stsff
Continue building on our relationship with Mindful Employer, ensuring we review the 10 step
loolkit against the work we have done to SLSPPOrt health and wellbeing
Conduct regular'stay, interviews with staff lo understand what is and isn't working well
Appoint at leasl one more trustee to th8 Board of Directors with the relevant skills, knowledge
and experience to m8et the current knowledge gap.
To 'ov8r recruit, to mitigate the effects of staff allrition to maintain staff ing hours and a stable
staff leam. We èxpect to achieve this early in the next financial year and plan to gradually
increase support hours and staffing hours in tandem to tha optimum hour8 per week, This
Strategy will enable future growth at a sus18inable level.
Develop 8nd monitor in house career progression and the success or failure of this strategy.
alon9 With other staff recognition and its effects on attrition rates.
Appy for CPD accreditation for Autism Training
Recognise the changing needs of beneficiaries and funding, identify additional funding
opportunities and new projects
Continue with the refurbishmenl of the New Mabgate base.
Malntalnlng the quallty of our servlces
Staff training continues to be a priority for the Tru5t8es. All staff receive 8Utism awareness training and,
as appropriate, training in specific techniques used when working with people with autism. All staff
attend regular refresher training in Team Teach Positive Behaviour Manag8ment, delivered internally.
Flnanclal ravlew
Th8 net movement in funds for the year amounted to a surplus £230,798 (2024: deficit £4S,317),
non812024: none) of which related to restricted funds, and reflects the slight increase in fees and day-
care provision provided by Leeds Autism Services as well as the efforts to reduce expenditure where
appropriate. The financial position of the charity 1$ satisfactory,
Sources of fundlng:
Our principal source of funding is the fees charged for services. Fees are paid directly, or indireclly, by
local or national government. In 2024-25, 99.2Q/o of our income came from fees.
Rlsk management
Leeds Autism Sèrvices has a comprehensive set of policies and procedures to rnanage the various
risks to which the charity is exposed. Health and Safety risks are review8d by specialist independent
consultants, PIB Risk Management., Financial and business risks are reviewed annually by the
Trustees, Chief Executive Officer, Chiaf Financial Officer and HR Manager, as part of the process of
preparing the annual business plan.
Structure, governance and management
Governing documents:
Leeds Aulism Services is a charitabl8 company limited by guarantee, incorporated on 1 June 1995 and
registered as a charity on 13 July 1995. Our governing documents are therefore the Company
Memorandum and Articles ofAssociation.
12

Leeds Autism Servlces
Trustees, Report lincludlng Directors, Report)
For the year ended 31 March 2025
The Trustees, who are also the Directors for the purpose of company law, and who seNed during the
year and up lo the date of signature of the financial statements were as set out on page 3.
Appoinlment of Trustee
All Trustees are also Directors of the company for the purposes of company law. In aecerdance with
the Articles of Association, one third of Directors retire by rotation al each Annual General Meeting.
Retirin9 Directors are eligible for imm8diate re-election, The existing Directors may appoint new
Directors at any time, provided the total number of Directors does not exceed nine. New Directors retire
at the Annual General Meeting following their appointmenl and may then be re-elected,
All Trustees give their time voluntarily and receiva no benefit from the charity. Any expenses reclaimed
by Trustee8 ffom the charity are set out in note 9 to the financial statements.
Recrultment of Trustees
New Trustees are recruited and co-opted onto the Board by the existing Truste&s. The Trustees have
an ongoing commitment to seeking out individuals who could strengthen th8 Board and bring
comp18mentary skills lo the team,
Inductlon and Iralnlng of Trusto•s
The induction program for new Trvslees includes a formal briefing on the role and responsibilitiès of
Trusteeship and the structure and governance of the charity, an introduction lo the day-lo-day work of
the charity, and new Trustees are given tours of all our facilities.
The Board regularly reviews the ongoing training needs of Trustees.
Organisatlon structure
The Board of Trustees is responsible for setting the $tretegic direction of the charity and for overseeing
the work of th8 management team. The management team has day-lo-day responsibility for running
the services provided by the charity. The Board meets every two months lo review the finances of the
charity, any management issues arising from the previous period, and future. Members of the
management leam, including the Chief ExecutlV8 Officer, Chief Financial Officer and HR Manager,
attend tha meeting and present reports on their areas of responsibility.
The 808rd as a whole Is responsible for approving the accounts, agreein9 the annual business plan,
and making major strategic deGisions. Indivldual Trustees have taken on specific responsibilities to
support and oversee the work of the management team. One Trustee made regular, structured, audit
visits to Ashlar House. The other Trustees are responsible for supporting the managemenl team with
business development, finance, training, and on specific projects as outlined in the annual business
plan.
The Trustees consider the Chief Executive Officer, Chief Financial Officer and HR Manager as
comprising tha key management personnel of the charity in charge of directing and controlling the
ch8rity and running and operating th& charity on a day-to-day basis.
Salary scales for all grades of staff and management positions have historically been allied to West
Yorkshire Social Services scales and whare our financial situation 8llows, an increase has been
awarded in line with national inflation figures. The pay of the Charity Senior Management team is
reviewed annually and is normally increased in accordance with average earnings.
13

Leeds Autlsm Servlces
Trustees, Report (Includlng Dlreclors, Report)
For the year ended 31 March 2025
Audltor
The auditors, Brown Butler, aro deemed to be re-appointed annually under s8ction 487{2) of the
Companies Act 2006.
Small Company Rules
This report has been prepared in accordance with the special provisions of Part 15 of the Companies
Act 2006.
Dlsclosure of Informatlon to audltor
Each of the Trustees has confirmed that thère is no information ofwhich they are aware which is
relevant lo the audit. but of which the auditor is unaware. They have further confirm8d that they have
taken appropriate steps to idenlify such relevant information and to establish that the auditor 18 aware
of 8uch information,
The Trustees, report was 8pproved by the Board of Trustees
I Cant
Trustee
Dated. 11
14

Leeds Aut5sm Servlces
Statement of Trustees, Responsibilities
For the year ended 31 March 2025
The Trustees, who ar& also the directors of Leeds Aulism Services for the purpos8 of company18w, are
responsible for preparing the Trustees, Report and the financial statements in accordance with
applicable law and regulations.
Company law requiras Ihé Trustees to prepare financial statements for each financial year. Und8r that
law they are required to prepare the financial statements in accordance with United Kin9dom
Accounting Standards (United Kingdom General￿ Accepted Accounting Practice), including FRS102
The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Under company law the Trustees must not approve the fin8ncial slal8menls unless they are satisfied
that they give a true and fair view of the stale of affairs of the charitable company and of the income
and expenditure for that period.
In preparing th8se financial statements, the Trustees are required to..
select suitable accounting policies and then apply them consistently.,
make judgements and estimates that ar8 reasonable and prudent., and
prepare the financial statements on the going concern basis unless it is eppropriate to presume that
the charitable company will continue on that basis.
The Trustees are responsible for keeping adequate accounting records that are sufficlent to show and
explain the charitable company's Iransactions and disclose with reasonabl8 accuracy at any time the
financial position of the charity and enable them to ensure that Ihe financial statements comply with th8
Companies Act 2006. They are responsible for such internal control a8 they determine is necessary to
enable the preparation of financial statements that are frea from material misslatemenl, whether due to
fraud or error, and have gener81 responslbility for laklng Such steps as are r&asonably open to Ih8m to
Safeguard the assets of the charity and to prevenl and detect fraud and other irregularities.
15

Leads Autism Servlces
Independent Audltorfs Report to the Trusteeg of Leeds Autism Servlces
Oplnion
We have audited the financial statements of Leeds Autism Services (the "charitable company") for the
year ended 31 March 2025 which comprise the Statement of Financial Activilies, the Balance Sheet,
the Slatemènt of Cash Flows and notes to the fin8ncial statements, including a summary of significanl
accounting policies. The financial reporting framework that has been applied in their preparation is
applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102
"The Financial Reporting Slandard applicable in the UK and Republic of Ireland. (United Kingdom
Generally Accepted Accounting Practice).
In our opinion, the financial statements:
give a Irua and fair view of the stale of the charitsble company's affairs as at 31 March 2025 and of
the charity's incoming resources and application of re5curces. including it8 income and expenditure,
for the year then ended:
hav8 been properly pr8pared in accordance with U nited Kingdom Generally Accepted Accounting
Practice; and
have been prepared in accordance with the requlrements of the Companies Act 2006 and the
Charities Act 2011.
Bas18 for oplnlon
We conducted our audit in accordance with Inlernalional Standards on Auditing (UK} IISAS (UK)> and
applicable law. Our responsibilities under those standards are further desGribed in the Auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of
the charitable company in accordance with lh8 ethical requirem8nts that are relevant to our audit of the
financial statements in Ihe UK, including the FRC'S Ethical Stand8rd. ané we have fulfilled our other
ethical responsibililie6 in accoid8nc8 Wlth these requiremenls. We believe that the audit evidence we
have obtained is sufficient and appropriale to provide a basis for our opinion,
Concluglon relatlng to golng concern
In auditing the financial stalements, we have concluded that the Trustees, use of the going concern
basls of accounting in the preparation of the financial statements is appropriate.
Based on the work wé have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubt on the charitable
company's ability to continue as a going concern for a period of al least twelve months from when the
financial statements ar8 authorised for issue.
Our responsibilities and the respon8ibililies of the Trustees with respecl to going concern are descrlbed
in the rel8vant sections of this report.
Other Informatlon
The other information comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon, Thè Trustees are responsible for the other infomietion.
Our opinion on the financial stalements does not Gover the other informalion and, except to the extent
otherwis8 explicitly stated In our report, we do not axprèss any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is lo read the other information
and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audil or otherwise appears to be materially misstated. If
we identify such material inconsislencies or apparent material misstatements, we are required to
determina whether ther8 is a material misstatement in the financial statements or a material
misstatement of the other information. If, based on the work we have performed. we conclude that
there is a material misstatement of this other informalion, we are required to report that fact.
We have nothing to report in this regard.

Leeds Autism Servlces
Independent Audltor's Report to the Trusto•s of Leeds Autism Servlces
Oplnions on other matters prescribed by the Compan18s Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the Trusteas, Report for the financial year for which the financial statements
are prepar8d 1$ consistent with the financial statements,, and
the Trustees, Report has been prepared in accordance with applicable lègal requirements,
Matters on which we are requlred to report by 8xceptlon
In the light ofthe knowledge and understanding ofthe charitable company and its environment obtained
in the course of the audit, we have not identified material misstatements in the Trustees, Report.
We have nothing to report in respect of the following matters in relalion to which the Companies Act
2006 requires us lo report lo you if, in our opinion..
adequate accounting records have not been kept by the charitable company. or returns adequate
for our audit have not been received from branches not visited by us., or
the charitable company's financial statements are not in agreement with the accounting records
and returns., or
certain disclosures of Trustees, remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit.
Responslbllltles of Trustees
As explained more fully in the Statement of Trustees, Re8ponsibilili@s (on page 16), the Tru8tees, who
are also the directors of the charitable company for the purpose of company law, are responsible for
the preparation of the financial statements and for being satisfied that they give a true and fair view,
and for such internal control as the Trustees determine is necess8ry to enable the preparation of
flnanci81 slat&m8n18 that are free from materlal mi$$tatem8nt, whether due to fraud or error.
In preparing the financial slatemènls. tha Trustees are responsible for asséssing tha Charity's ability to
continu8 as a going concern, disclosing, as applicable, mallers related to going concern and u8ing the
going concern basis of accounting unless the Trustees either intend to liquidate the charitable company
or to cease operations, or have no realistic alternative but to do so.
Audllor's responslbllltl•8 for the audil ol the financlal statements
Our objectives are lo obtain reasonabl& assurance about whether the financlal statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinlon. Reasonable assurance is a high level of assurance, but is not a guaranlee that
an audit Conducted in accordance with ISAS (UK) will always detect a material misslatemenl when it
exists. Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of u3ers taken on
the basis of these financial statements.
A further description of our responsibilities for the 8udit of the financial statements is located on the
Financial Reporting Council's websi16 at www.frc.or
,uklauditorsres
part of our auditor's report.
onsibilities. This description forms
17

Leeds Autism Servlces
Independent Auditor's Report to th8 Trustees of Leodg Autlsm Services
Capabllity of the audit In detecting irregularllles, Including fraud
Irregularities, including fraud, are inslanc8s of non-compliance with laws and regulations. We design
procedures in line with our responsibiliti&s, outlined above. to deter materi81 misstatements in respect
of irregularities, including fraud. The key laws and regulations we have considered in this contexi
included Health and Safety Act 2022 and Care Act 2014, the Companies Act 2006, the Charities Act
2011, p&nsion and tax legislation. In addition, we have considered provisions of other laws and
regulations that do not hav8 a direct effect on the financial statemenls but compliance with which may
be fundamental to the charitable company's ability to operate or to avoid a material penalty including
compliance with the Charities SORP FRS102 (October 2019). The ext8nt to which our procedures are
Capable of detecting irregularities, including fraud is detailed below..
Using our general commercial and sector experience and through discussions with the Trustees and
other management, We identified areas of laws and regulation5 that could reasonably be expected lo
have a material effecl on the financial statements as well as those arising from management's own
assessment of the risks that irregularities may occur either as a result of fraud or error.
We examined the charitable company's regulatory and legal corre$pondenGe and discuss8d with the
Truste8s and clher management any known or suspected instance5 of fraud or non.compliance with
laws and regulations.
We communicated identifled laws and regul8llons and potential fraud risks of all engagement leam
members and remained alert to any indications of fraud or non-compliance with laws and règulations
throughout the audit.
In addressing the risk of management override of controls, we tested the appropriateness of journal
entries, We also challenged assumptions and judgements made by management in their significant
accounting estimates and judgements. We also discussed related party rel81ionships and transactions
involving them,
There are inherent limi18tlons in the audit procedures described above and the further removed non-
compliance with laws and regulations is from tha events and transactions reflected in the financial
statements, Ihe less likely we would become aware of it. Also, the risk of not detecting a material
misstatement due lo fraud is higher than the risk of not detecting one from error, as fraud may involve
deliberate concealment by, for example, forgery or intentional misrepresentations, or through Gollusion.
Use of our report
This report is made solely to the charltable company's members, as a body, in accordance with Chaptèr
3 of Part 16 of the Companies Act 2006. Our audit work has b8en undertaken so that we might state
to the charitable company's membeis Ihose matters we are required lo state to them in an auditor's
report and for no other purpose. To the full&st extent permitted by law, we do not accept or 8S8ume
responsibility lo anyone other than the charitab18 company and the charitable company's members as
body, for our audil work, for this report, or for th8 opinions we have formed.
Nicola Taylor (Senior Statutory Auditor)
For and on behalf of Brown Butler
Chartered Accountants and Statutory Auditor
Leigh House
28-32 St Paul's Streel
Leeds
LS12JT
11 &OlL￿￿￿( 2025
18

Leeds Autlsm Servlces
Statomonl of Flnanclal Activlt188 includlng Income and Expendilure Account
For the year ended 31 March 2025
Unrestrlcted
funds
2025
Restricted
funds
2025
Total
2025
Total
2024
Notes
Income from..
Donations and non-performance
related grants
Charitable activities
Olher income
6,464
2.099,095
10.882
6,464
2,099,095
10,682
15,371
2,085,477
8,769
Total Income
2,116,241
2,116,241
2,109,617
Charitable activilies
1,880,601
1,880,601
2,158,933
Total expendltur8
1.880,801
1,880,601
2,158,933
Net incomingl(outgolng) resources
before transfars
235,640
235,640
(49,318)
Gross transfers between funds
Not Incomellexpendlturel for the year
Other recognised gains and1088e8
Actuarial (loss) on defined ben8fit
pension schemes
235,640
235,640
(49,316)
(4,842)
{4,842)
{1)
Net movement In funds
230,798
230,798
(49,317)
Fund opening balanc6
785,472
785,472
834,789
Fund closlng balance
1.016,270
1,016,270
785,472
The statement of financial activities includes all gains and losses recognised in the year.
A full detailed Statement of Financial Activities for the year ended 31 March 2024 is shown al note 21.
All income and expenditure derive from continuing 8Ctivities,
The slalement of financial activities also complies with the requirements lor an income and expenditure
account under the Companies Act 2006.
The notes on pages 23 to 34 form part of these financial statements,
19

Leeds Autlsm Servlces
Company Registratlon No. 03063465
Balance Sheet
As at 31 March 2025
2025
2024
Notes
Flxed assets
Tangible assets
10
291,151
306,157
Current assets
Debtors
Cash at bank and in hand
11
217,747
617,527
208,011
386,614
835,274
594,625
Credltors: amounts falling due
wlthln one year
12
(95,478)
(88,702)
Net current assèts
739,796
505,923
Total assets108s currant Ilablllt108
1,030,947
812,080
Creditors: amounts falllng due
after more than one year
13
(14,6771
{26,6081
Net assets
1.016,270
785,472
Income funds
Unreslricted funds
Restricted funds
1,016,270
785,472
1,016,270
785,472
The financial stalements were approved and authorised for issue by the board of Truslees on ii/oiih025
and signed on its behalf by.
Mr I Cant
Trustee
The notes on pages 23 to 34 form part of these financial statements.
20

Leed8 Autlsm Servlces
Stat8ment of Cash Flows
For the year ended 31 March 2025
2025
2024
Notes
Cash flows from operallng actlvltlos
Cash generated from operations
Inv8sting actlvltles
Purchase of tangible fixed assets
Proceeds from sale of tangible fixed assets
20
253.646
95,887
(9,807)
700
(10,050)
Net cash used In investlng activltlos
Flnanclng actlvltles
Repayment of bank loans
Interest paid
(9,107)
110.050)
(10,7931
(2,833)
(9,527)
(3,708)
Net ca8h used In flnanclng actlvities
Net Increas• in cash and Gash equlvalents
Cash and cash equivalents 81 beginning of year
Cash and cash equivalents at end of year
(13,626)
(13,235)
230,913
72,602
386,614
314,012
617,527
386,614
The noles on pages 23 to 34 form part of these financial slatemenls.
21

Leeds Autlsm Sarvlces
Not88 to the Financlal Statements
For the year ended 31 March 2025
Accounting policles
The principal accounting policies adopted, judgements and key sources of estimation uncertainly
in the preparation of the financial statements are as follows..
Charlty Informatlon
Leeds Aulism Services is a private company limited by guaranteg incorporated in England and
Wales. The registered office is 28 Grape Street, Hunslet, Leeds. We81 Yorkshire, LS10 1 BX.
1.1 Accountlng Conventlon
The financial statements have been prepared in accordance with the charity's Memorandum and
Articles of Association, the Companies Act 2006 and 'Accounting and R8POrting by Charities..
Slat8ment of Recommended PractlC8 applicable to charities preparin9 their accounts in
accordance with the Financial Reporting Standard applicable in th8 UK and Republic of Ireland
(FRS 1021" (effective 1 January 2019). Th8 charity is a Public Benefit Entity 8s defin8é by FRS
102.
The financial statements are prepared in sterling, whlch is the funclion81 currency of the Gharity.
Monetary 8mounts in these financia5 statements are rounded to the nearest £1.
The financial 8tatements have been prepared under the historical cost Convention, modified to
includa certain financial instruments at fair value. The principal accounting policies adopted are sel
out below.
1.2 Golng concern
The Trustees have considered all factors as part of their assessment of going Goncern, This has
included a forecast for the coming year which is projecting another deficit for the year, Post year
end Ihe charily has made an application for an uplift in rale to th8 Local AuthorSty which, if
successful will assist io reduce the deficit currently forecast. The Truste88 have also consid8red
the level of reserves currently held and the delivery planned for thé next twelve months. Although
the current economic climate creates both cashflow and profitability risks for the charity, the
Trustees believe on balance Ihat they have sufficient resources to enable trading to continue for a
period of at least one year from the date of approval of the financial statements on the basis of
information currenlly available to them as at the point of approving these financial statements.
Accordingly, the financial statements have been prepared on the going concern ba818.
1.3 Charltable funds
Unrestricted funds are available for use at the discretion of thé Trustees in furtharance of their
charitable objectives unless the funds have been d85ignated for other purposes.
Restricted funds are subject to specrfic conditions by donors as to how they may be used. The
purposes and uses of the restricted f und8 are set cut in the notes to the financial statements.
1.4 Incom8
Income is recognised in the Statement cf Financial Activities ('SOFA") when the charily is legally
entitled to it after any performance conditions have been met, the amounts can be measured
reliably, and it is probable that income will be received.
Cash donations are recognised in the SOFA on receipl. Other donations are recognised once the
charity has been nolified of the donation, unless performance conditions require deferral of the
amount. Income lax recoverable in relation to donation5 received under Gift Aid is recognised at
the time of the donation.
Voluntary income is received by way of donations and glfts and is included in the Statement of
Financial Activities {°SOFA") when receivable.
Grants, where entitlement is not conditional on the delivery ofa specifi¢performance by the charity,
are recognised when the charity becomes unconditionally entitled to the grant.
22

Leeds Autism Services
Noles to the Financial Slalements
For the year ended 31 March 2025
Accountlng policies - continued
On r8ceipt, donated professional Services and donated facilities are recognised on the basis of the
value of the gift lo the charity, which is the amount the charity would have been prepared lo pay to
obtain services or facilities of equivalent economic benefit on the op8n market: a corresponding
amount is then recognised in expenditure in the period of receipt. This is included when receivab18
and the amount can be measured reliably by the charity.
1.5 Expendlture
Expenditure, which includ8S allributable VAT which cannot be recovered, is récognised once there
is a legal or constructive obligation to make a payment to a third party, it is probable that settlement
will be required and the amount of the obligation can be measured reliably.
Charitable expenditure comprises those costs incurred by the charity in the deliverance of its
activities and services for ils beneficiaries. 11 includes both costs that can be directly allocated to
such activities and those costs of an indirect nature necessary to support them.
Governance costs, includ8d in support costs, include those costs incurrad in the governance ofthe
charity and its assets and are primarily associaled with con$litutional and statutory requirements
and are allocated to charitable donations.
All costs are allocated between the expenditure categories of the SOFA on a basis degigned to
reflect the use of the r8source. Costs relating lo a particular activity are allocated directly, others
are apportioned on an appropriate basis 8$ $8t out in note 5.
Irrecoverable VAT is charged as 8 CO81 again81 the activity for whlch the expenditure was incurred.
1.6 Tanglble fixed assets
Tangible fixed assets are inltially measur8d at cost and subsequently me8sured at cost or
valuation, net of depreciation and any impairmenl losses.
Depreciation is recognised so as to wri1& off the cost or valuation of assels18s$ their residual values
over their useful lives on the following ba81S'.
Freehold land and buildings
Leasehold improvement8
Fixtures and fittings
Motor vehicles
20/0 straight line
1010 330/0 straight line
25 to 33Q/o straight line
25 % straight line
Freehold land is not depreciated.
The gain or loss arising on the disposal of an asset Is determin8d as the difference between the
sale proceeds and the carrying value of the asset, and is recognised in net incomellexpenditurè)
for the year.
1.7 Impairment of flxed a58ets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to
determine whether there is any indication that those assets have suffered an impairmenl loss. If
any such indication 8XiSt8, the recov&rable amount of the asset is estimated in order to determine
the extent of the impairment loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalen18 include cash in hand, deposits held at call wilh banks, other short-term
liquid investments with original maturities of three months or less, and bank overdrafts. Bank
overdrafts are shown within borrowings in current liabilities.
23

Leeds Autism Services
Notes to the Financial Statements
For the year ended 31 March 2025
Accountlng pollcles - continued
1.9 Flnanc5al Instrumenls
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and
Section 12 '0ther Financial Instruments Issues. of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when th8 charity becomes
party to the contraclual provisions of th8 instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial
s18tements, when there is a legally enforceable right to sel off the recognised amounts and there
15 an intention to settle on a net basis or to reali88 the asset and settle the liability simultaneously.
Baslc flnanclal assets
Basic financial assets. which include debtors and cash and bank balances, are initially measured
at transaction price including transaction cost$ and are subsequently carried al amortised cost
using the eff8ctive interest method unless the arr8ngement constitutes a financing transaction,
where the transaction is measured at the present value of the future rec8lPts discounted at a
market rate of interest. Financial assets classified as receivable within one year are not amortised.
Impalmient of fln8n¢i81 ass8ts
Financial assets, Otherthan those held al fair value through income and expenditure, are assessed
for indicators of impairment at each reporting date. Financial assets are impaired where there is
objective evidence that, as result of one or more events that occurred after the initial recognition
of the financial asset, the estimated future c8sh flows have b8en affected.
If an asset is impaired, the impaimant loss is the difference between the carrying amount and the
present value of the estimated cash flows discounted al the 8sset's original effective interest rate.
The Impalrment1033 is recognised in net incomel(expendituiel for the year.
If there is a decrease in the impairment loss arising from an event occurring after the impairment
was recognised, the impairment is reversed. The revers81 is such Ihat the current carrying amount
does not exceed what the carrying amount would have been, had the impairmenl not previously
been recognised. The impairment iev6fsal 18 recognised in the net incomel{expenditure} for the
year.
Derecognitlon of Ilnanclal assets
Financi81 assets are derecognised only wh8n the conlraclual rlghls to the cash flows from the asset
expire or are settled, or when Ihe ch8rity transfers the financial asset and substantially all the risks
and rewards of ownership to another entity, or if some significant risks and rewards of ownership
are retained but control of the asset has transferred to another party that is able lo sell the asset
in its entirety to an unrelated third party.
Baslc financlal Ilabilltles
Basic financial li8bililies, including creditors and bank108ns are initially recognised at transaction
price unless the arrangement constitute8 a financing transaction, where the debt instrument is
measured at the present value of the future payments discounted al a mark&t rale of interest.
Financial liabilities classified as payable within one year are not amortised.
Debl instruments are subsequently carried at amortised cosl, using the effective interest rate
method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary
course of operations from suppliers. Amounts payable are classified as curr8nt liabililies if payment
is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors
are recognised initially at transaction price and subsequently measured al amortised cosl using
the effective interest method.
24

Leeds Autlsm Services
Note5 to the Financial Statements
For the year ended 31 March 2025
Accountlng policies - conllnued
Derecognition of Ilnanclal liabilitles
Financial liabilities are derecognised when thè charity's contractual obligations expire or are
discharged or cancelled.
1.10 Taxation
Leeds Autism Services is a registered charity and as such is a charity within the meaning of
schedule 6 of Ihe Finance Act 2010. Accordingly. it is potentially entitled to lax exemption under
part 11 of tha Corporation Tax Act 2010 or section 256 of the Taxation of Chargeablè Gains Act
1992 in respect of income 8nd galns arising.
1.11 Employee beneflts
Tha cost of any unused holiday enlitlemenl is recognised in the period in which th8 èmployee's
services are raceived.
Termination b8nefits are ￿e0gnISed immedialely as an expen36 when the charlty is demonstrably
committad to terminate the employment of an employee or lo provide l&rmin81ion benefits.
1.12 Retlrament beneflts
The company contributes to the Pensions Trust's Growth Plan. The Plan is a mutti-employer
pension plan, It is not possibl8 in the normal course of events to identify on a r8asonable and
consistant basis the ch8rily'3 share of underlying assets and liabilities.
Each yaar the company pays an amounl to the Pensions Trust In rèspect of the estimated deficit
on the defined benefit part of the plan.
Additionally the charity contributes to individu81 employees, defined contributlon schémes. The
cost of the contributions is charged to the Incomè and expenditure 8ccounl in the period to which
they relate.
Payments lo defined contribution retirement benefit schemes are chargéd as an expense as they
fall due.
Crltlcal ac¢ountlng estlmatas and judgemonts
In the application of the charity's accountin9 policies, the Trustees are required to make
judgements, èstimates and assumptions about the carrying amount of assets and liabilities that
are not readily apparent from othei Sources. The estimates and associated assumptions are based
on historical experience and other factors that are considered to be relevant. Actual results may
differ from these estimates,
The eslimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo
accounting 8Stimates are re¢ognised in the period in which the estimat8 is revised where the
revision affects only that period, or in the period of the revision and future periods where the
revision affects both current and future periods.
Defined benefit penslon scheme
Thé charity is a member of a multi-employ8r defined benefit scheme. The charity has recognised
its liability under the deficit recovery plan at fair value which is based on the recommendations of
the scheme actuary. The actuary uses certain critical assumptions, such as discount rate. mortalily
and expected rates of return when selling the deficit recovery plan for the scheme at each Iriennial
review.
25

Leeds Autlsm Sgrvlces
Notes to the Flnanclal Statem8nts
For the year endad 31 March 2025
Donallon8 and non-performanc8 related grants
Unrestrlcted Restricted
funds
funds
2025
2026
Unrestricted
funds
2024
Total
2025
Donalions and gifts
Non-performance related grants
6,464
6,464
5,859
9,512
6,464
6,464
15.371
The charity benefits greatly from the involvement 8nd enthusiastic support of a number of
volunteers, details cf which are given in our annual report. In accordance with FRS 102 the
economic contribution of volunteers is not recogniseé in lh8 accounts.
Charltable actlvltles
2025
2024
Indspendent Supported Llving fees
Daycare fees
Outreach fees
101,123
1,962,566
35,406
83,183
1,973,547
28,747
2,099,095
2,085,477
26

Leeds Auli8m Services
Notes to tho Flnancial Slatements
For the y6ar ended 31 March 2025
Charitable actlvltles
Daycare
S8rvlces
and
Total 2025
Daycare
servlces
and
Total 2024
Staff costs
D8preciation
Temporary staff
Recruilmenl costs
Premises costs
Utilities
In8uranc&
Cleaning and laundry
Fundraisingldonations
Food
Repairs and renewals
Travel & Motor costs
Service users, activity costB
Training
Sundry costs
Mortgage interest
Subscriptions and accredltation
1,117,007
24,813
185.972
6,021
34,200
13,592
29,875
28,791
1,745
2,162
11,215
9,069
1,190
23,404
11,747
2,833
19,683
1,115,278
22,397
122,284
21,815
26,308
15,825
29,015
31,568
655
2,672
14,017
18,223
1.978
26,294
17,562
3,708
18,688
1,581,088
1,488,287
Share of support C081s {see note 6)
Share of governance costs (see note 6)
348,282
9,000
660,473
10,173
1,880,601
2,158,933
Analy8is of fund
Unrestricted funds
Restricted fund8 (note 18)
1.880,6D1
2,158,146
787
1,880,601
2,158,933
27

Leeds Autlsm Services
Notes to the Flnancial Statgments
Forthe year ended 31 March 2025
Support costs
Support Governance
costs
costs
2025
2025
Support Governance
costs
costs
2024
2024
Total
2025
Total
2024
594,105
6,040
Staff costs
Payroll charges
Interest- unwinding
discount
HR and H&S consultancy
Prinling, Postage
and station8ry
Telephone
Equipment seNicing and
rentals
IT support
Bank charges
Audit and accountancy
fees
285,077
5,350
285,077 594,105
5,350
5,738
302
50
15,790
50
15,790
156
17,469
156
17,639
170
3,230
26,033
2,622
22.071
2,622
22,071
3,230
24,732
1,301
8,327
8,134
861
8,327
8,134
861
8,049
6,081
913
8,049
6,081
913
9,000
9,000
8,400
8,400
348,282
9,000 357,282 6eO,473
10,173 670,646
Audltor's remunoratlon
The analysis of 8uditof 8 remuneration is as follows..
Fees payabla to the charity's audltor and associatés:
2025
2024
8,025
975
7,500
900
Audit costs
Accountancy servlces
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from
the charity during the year. Additionally, none of the Trustees received any reimbursed expenses during
the year (2024.. none).
Employees
The average monthly number of employees during the year was..
2026
2024
Number Number
51
66
The full lime equivalent average number of employees during the yearwas,,
2025
2024
Number Numb8r
51
66
28

Leed5 Autism Services
Notes to the Flnancial Statements
For the year ended 31 March 2025
Employees contlnued
Employment cost8
2025
2024
Wages and salaries
Social security costs
Other pension costs
1,286,603 1.544,819
94.896
117,657
40,585
46,907
1.402,084 1,709.383
No employee earned £60,000 or more during the yaar {2024'. no employee).
Th8 Charity also employed temporary agency staff during the year at a cost of£185,972 (2024.. £122,284) as
shown in note 5 to the financial slatemenl8.
The key management personnel of Leeds Autism S8rvices are the Trustees, the Chief Executive Officer,
Chief Fin8nce Offic6r, HR Manager12024'. the Twstees, the Chief Executive Offic8r, Chief Finance Officar,
Care Operations Manager). The aggregate employment benefits, including employer's national insuran
and pension contributions of the key management personnel ofthe charity Ware £153,867 {2024., £167,414).
10 Tangible flxed assets
Freehold land Leasehold
and bulldings Improvements
Fixtures
and flttlngs
Motor
vehlcleg
Total
C08t
At 1 April 2024
Addition8
Oisposals
365,979
34,050
69,e56
9,807
48,631
518,316
9,807
(4,350)
(4,350>
Al 31 March 2025
365,979
34,050
79,463
44,281
523,773
Dopreclatlon
At 1 April 2024
Depreciation charged in year
Depreciation elim on dispo881
98,083
7,319
34,050
47,923
11,298
32,103
6,198
(4,350)
212.159
24,813
(4,350)
At 31 March 2025
105.402
34.050
59,219
33,951
232,622
Carrylng amount
Al 31 March 2025
260,577
20,244
10,330
291.151
At 31 March 2024
267,896
21,733
16,528
306,157
Freehold land of £73,996 (2024.. £73,996) is not depreciated.
29

Leeds Autlsm Servlces
Notes to the Financial Statements
For the year ended 31 March 2025
11 D8btors
2025
2024
Amounts falllng due wlthln one year:
Trade debtors
Other debtor
Prepayments
146,080
184,491
3,210
20,310
71,667
217,747
208,011
12 Credltors: amounts falllng due wlthln one year
2025
2024
Notes
Bank loans
Other taxation and social 8eGurity
Trade creditors
other credilors
Pension scheme deflclt obligations
14
13,093
17,923
16,915
42,692
4,855
11,955
20,382
8,359
46,104
1,902
15
95,478
88,702
13 Credltors: amounts falllng du• aftèr more than one year
Notes
2025
2024
Bank loans
14
14,677
28,608
14,677
26,608
14 Loans and overdrafts
2025
2024.
Bank loans
27,770
38.563
Pay8ble within one year
P8yable after one yaar
13,093
14,677
11,955
26,608
Bank borrowings constitute a loan of £250,000 which was obtained from Unity Trust Bank plc in
Ihe year to March 2006 to be repaid over 20 years at an interest rate of 2Q/o above bank base rate.
The loan is secured by a first legal charge over the premises at 16 Church Road, Armley, Leeds.
30

Leeds Autlsm Services
Notes to the Flnanclal Statements
For the year ended 31 March 2025
15 Rellr8ment beneflt schemes
Deflnecl contrlbutlon scheme
The charity operates a defined contribution pension schem8 for all qualifying employe8s. The
assets of the scheme are held separately from those of the charity in an independently
administered fund.
The charge to the st8tement of financial activity in respect of defined contribution schemes was
£40,585 (2024: £46,904).
Deflned beneflt schame
The ¢haritabl& company participates in The Pensions Trust Growth Plan, a multi-employer scheme
which provides benefits Io Some 950 non-associat8d participatin9 employers. The schem8 is
defined benefit scheme in the UK. It 18 not possible for the charitable company to obtain sufficient
Information to enable it to account for the scheme as a éefined benefit scheme. In accordance
with Charities SORP (FRS102) il therefore accounts for it by providing for the present value of all
contribution to make good the deficit.
Presenl Value of Obllgatlon
2025
2024
2023
Present value of obligation
4,855
1,902
4,072
Reconclliatlon of Openlng and Closlng Prov18ion
2025
2024
Provision al the start of the year
Unwinding of discount
Deficit Contribution paid
Actuarial re-measuremants:
impact of any change in assumptions
amendments to the contribution schedul&
1,902
50
(1,939)
4,072
156
(2,327>
31
4,811
Deflclt Contrlbutlons Schedule
The following schedule details the future deficit contributions agreed be￿een the charity and the
scheme. These contributions have been used lo derive the charity's balance sheet liability applying
the discount factor noted below.
2025
2024
2023
Year 1
Year 2
Year 3
1,732
1,732
1,732
1,902
2,327
1,939
Assumptlons
2026
2024
2023
/0 per annum /oper annum 0/0 per annum
4.84
5.31
5.52
Rate of discount
31

Leeds Autlsm Services
Notes to the Flnancial Statements
For the year ended 31 March 2025
15 Retirement ben8fit schemas contlnued
The di$ccunt rales shown above are th8 equivalent sing18 discount rales which, when used to
discount the future recovery plan contributions, would give the same results as using a full AA
corporate bond yield curve to discount the same recovery plan contributions.
16 Operatlng lease commltments
At the reporting end date the charity had outstanding commilments for futur8 minimum lease
payments under non-cancellable operating leases, which fall due as follows:
2025
2024
1,375
1,375
2,358
2,750
Wrthin one year
Belween and five years
2,750
5.108
17 Related party transactlons
There were no disclosable related party transactions during the year (2024.. none).
18 Re8trlcted funds
The organisation had no restricted fund8 at the balance sheet daté <2024: £Nil).
19 Analy818 of changes In net funds
At31
March
At 1 Aprll
Non
Cash
Flow
2024
Cash flows
2026
Cash at bank and in hand
Loans falling due within one year
Loans falling due after more than one year
386,614
(11,955)
(26,608)
230,913
10.793
617,527
(11,931) (13,093)
11,931
(14,677)
348,051
241,706
10,793
589,757
32

Leeds Autism Services
Note8 to tho Financlal Statemenls
For the year ended 31 March 2025
20 Cash generaled from operations
2025
2024
Surplusl{Deficit) for th8 year
230,798
(49,317)
Adjustments for-.
Dapreciation of tsngible fixed assets
Profit on disposal of tangible fixed assets
Interest payable
(Incr8ase)Id8creased in debtors
Increasel(decreasedl in cr8dilors
24,813
1700)
2,833
19,736)
5,638
22,397
3,708
132,866
(13,767)
Cash generated from operatlons
253,646
95,887
21 Comparatlve statement of flnanclal actlvltles
Unrestrlcted
funds
Restricted
funds
Total
2024
Income from:
Donations and non-performance related grants
Charitable activities
other incom8
6,459
2,085,477
8,789
8,912
15,371
2,085,477
8,769
Total Incomo
2,100,705
8,912
2,109,e17
Charit8ble activities
2,158,146
787
2,158.933
Total expenditura
2,158,146
787
2,158,933
Net InGomlngl(outgoing) resources
befor• transfers
(57.441)
8,125
(49,316)
Gross transfers betwe6n funds
8,922
(8,922)
Nel {expenditure>lin¢ome for the year
Nel expenditure
Actuarial gainl{loss) on defined
benefit pension schemes
(48,519)
1797)
(49,316)
(1)
{1)
Net movemont In funds
{48,520)
(797)
(49,317)
Fund balances at 1 April 2023
833,992
797
834,789
Fund balancès at 31 March 2024
785,472
785,472
33